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OPINION
Section 215(a) permits a deduction for the payment of
alimony during a taxable year. Section 215(b) defines alimony as
alimony which is includable in the gross income of the recipient
under section 71. Section 71(b)(1)3 defines alimony or separate
maintenance as any cash payment meeting the four criteria
provided in subparagraphs (A) through (D) of that section.
Accordingly, if any portion of the payments made by petitioner
3 Sec. 71(b)(1) provides:
(b) ALIMONY OR SEPARATE MAINTENANCE PAYMENTS
DEFINED.--For purposes of this section--
(1) IN GENERAL.--The term "alimony or separate
maintenance payment" means any payment in cash if--
(A) such payment is received by (or on
behalf of) a spouse under a divorce or separation
instrument,
(B) the divorce or separation instrument
does not designate such payment as a payment which
is not includible in gross income under this
section and not allowable as a deduction under
section 215,
(C) in the case of an individual legally
separated from his spouse under a decree of
divorce or of separate maintenance, the payee
spouse and the payor spouse are not members of the
same household at the time such payment is made,
and
(D) there is no liability to make any such
payment for any period after the death of the
payee spouse and there is no liability to make any
payment (in cash or property) as a substitute for
such payments after the death of the payee spouse.
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Last modified: May 25, 2011